National insurance contributions

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NATIONAL INSURANCE CONTRIBUTIONS AND TAX DEDUCTIBILITY

 

Following registration, the INPS opens a national insurance account for the worker and sends the employer a booklet of Post Office paying-in slips (bolletini) for paying the national insurance contributions as they fall due.
The amount of these payments depends on the Effective Hourly Pay.
The factors determining Hourly Pay are: 
 

  • the hourly rate in fact agreed by the parties;
  • the equivalent value of board and lodging according to the collective agreement, divided by the number of hours.
  • the 13th month’s pay (Christmas bonus) divided by the number of hours;

If the hours of work do not exceed 24 hours a week, the national insurance contribution per hour is determined according to one of three Pay Bands; if the hours of work are 25 hours a week or more, then the national insurance contribution is a set hourly amount.

National Insurance rates, 2011

 

 Effective Hourly Pay National Insurance payable per hour
  with CUAF without CUAF
Up to €7.34 €1.36 (€0.33)* €1.37 (€0.33)**
Over €7.34 and until €8.95   €1.54 (€0.37)* €1.55 (€0.37)**
Over €8.95 €1.88 (€0.45)* €1.89 (€0.45)**
More than 24 hours' work a week*** €0.99 (€0.24)* €1.00 (€0.24)**

 

Key:


*   The figure in brackets is the portion to be paid by the worker.


** The “without CUAF” figure only applies when the worker lives with the employer and is either the employer’s spouse, parent, child, sibling, uncle, aunt, nephew or niece.


*** The amounts shown for Band Four do not change with the hourly rate paid: they apply whenever at least 25 hours’ domestic services a week are worked for the same employer, and to all the hours worked in the course of the week, from the very first. .

 

Tax deductibility

Employers who regularly pay contributions to the INPS for home helps or domestic carers may deduct the contributions paid from their income for tax purposes.

Home helps:
The employer may deduct up to €1,549.37 a year from his/her own income, for compulsory insurance contributions paid in respect of home helps.
To do this it is necessary to retain the receipt stubs of the INPS payment slips.
The maximum deductible is fixed and does not vary with declared income.

Domestic carers:
The employer may deduct from his/her own gross income 19% of the cost incurred for care needed to support people who cannot look after themselves, up to a maximum of €2,100 a year. The deduction is available either to the person cared for or to other family members who bear the cost of the care.
To benefit from this deduction the following are required:

 

This deduction is available only to those with total incomes of less than €40,000.
The tax deduction for home helps’ insurance contributions may be combined with that for the cost of domestic carers.


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